The study examines the impact of tax reforms on the economic growth of Nigeria from 1994 to 2009.
To achieve the objective of the study, relevant secondary data were collected from the Central Bank of Nigeria
(CBN) Statistical Bulletin, Federal Inland Revenue Service (FIRS), Office of the Accountant General of the
Federation, and other relevant government agencies. The data collected were analysed using relevant
descriptive statistics and econometric models such as White test, Ramsey RESET test, Breusch Godfrey test,
Jacque Berra test, Augmented Dickey Fuller test, Johansen test, and Granger Causality test. The results from
the various test shows that tax reforms is positively and significantly related to economic growth and that tax
reforms granger cause economic growth. On the basis of the findings, the study concluded that tax reforms
improves the revenue generating machinery of government to undertake socially desirable expenditure that will
translate to economic growth in real output and per capita basis. However, it was recommended that sustainable
economic growth cannot be attained with tax reform processes except obsolete tax laws and rates are reviewed
in line with macro economic objectives, corrupt-free and efficient tax administrative machinery with
personnelís and accountability and transparency of government officials in the management of tax revenue.